The exemption granted by §§ 5165–5171 of this title shall take effect as of the 1st of January of the year in which the property was partially or totally affected as provided by § 5165 of this title if the date of its being affected occurs prior to the first of July of any year, and for the entire time that it remains in such a condition.\nHistory —Aug. 30, 1991, No. 83, § 5.21.
Puerto Rico Legal Code